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Do you mean the conditional in page.tpl.php for the tabs variable? If so, then this is definitely working, otherwise you wouldn't have any tabs at all. This is purely a css issue. Have you sorted this out at all? You've got to hate IE6!

The tabs are getting rendered, this is an issue of the ie6.css stylesheet not being imported properly to handle the css overrides. I have changed the @import technique to
instead. The IE conditional stuff is working fine. I will commit this change. Meanwhile if you guys want to get this to work, replace the following lines (9 & 10) in your page.tpl.php file: